GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYOR.
- -- Social Security numbers have nine digits separated by two hyphens: i.e.
000-00-0000. Employer identification numbers have nine digits separated by one
hyphen: i.e. 00-0000000. The table below will help determine the number to
give the payor.
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GIVE THE
SOCIAL SECURITY
FOR THIS TYPE OF ACCOUNT: NUMBER OF --
- ------------------------------- ----------------------------
1. An individual The individual
2. Two or more The actual owner of the
individuals (joint account or, if combined
account) funds, the first individual
on the account(1)
3. Custodian account of The minor(2)
a minor (Uniform
Gift to Minors Act)
4. a. The usual The grantor-
revocable savings Trustee(1)
trust (grantor is
also trustee)
b. So-called trust The actual owner(1)
account that is
not a legal or
valid trust under
state law
5. Sole proprietorship The owner(3)
6. Account in the name The ward, minor or
of guardian or incompetent person
committee for a
designated ward,
minor or
incompetent
person (4)
- ------------------------------- ----------------------------------------------
GIVE THE
EMPLOYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF
- -------------------------------- ----------------------
7. A valid trust, estate Legal entity(5)
or pension trust
8. Corporate The corporation
9. Association, club, The organization
religious, charitable,
educational, or other
tax-exempt
organization
10. Partnership The partnership
11. A broker or The broker or nominee
registered nominee
12. Account with the The public entity
Department of
Agriculture in the
name of a public
entity (such as a
state or local
government, school
district, or prison)
that receives
agricultural program
payments
- ------------------------------- ----------------------------------------------
(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has a social security number, that
person's number must be furnished.
(2) Circle the minor's name and furnish the minor's social security number.
(3) You must show your individual name, but you may also enter your business
or "doing business as" name. You may use either your social security
number or employer identification number.
(4) Circle the ward's, minor's or incompetent person's name and furnish such
person's social security number.
(5) List first and circle the name of the legal trust, estate, or pension
trust. (Do not furnish the identifying number of the person,
representative or trustee unless the legal entity itself is not
designated in the account title.)
NOTE: IF NO NAME IS CIRCLED WHEN MORE THAN ONE NAME IS LISTED, THE NUMBER WILL
BE CONSIDERED TO BE THAT OF THE FIRST NAME LISTED.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
OBTAINING A NUMBER
If you do not have a taxpayer identification number or you do not know your
number, obtain Form SS-5, Application for a Social Security Number Card, at the
local office of the Social Security Administration or Form SS-4. Applications
for Employer Identification Number at the Internal Revenue Service (the "IRS")
and apply for a number.
If you do not have a number, write "Applied For" in the space for the taxpayer
identification number in Part I, sign and date the substitute Form W-9 and
return it to the payor. You must provide a payor with a taxpayer identification
number within 60 days. During this 60-day period, a payor has two options for
withholding on reportable interest or dividend payments:
(1) a payor must backup withhold on any withdrawals you make from the
account after 7 business days after a payor receives the substitute Form
W-9: or
(2) a payor must backup withhold on any reportable interest or dividend
payments made to your account, regardless of whether you make any
withdrawals. Under this option, backup withholding must begin no later
than 7 business days after a payor receives the Substitute Form W-9.
Under this option, a payor must refund the amounts withheld if a payor
receives your certified taxpayer identification number within the 60-day
period and you are not otherwise subject to backup withholding during
the period.
With respect to other reportable payments, if a payor does not receive your
taxpayer identification number within the 60 days, a payor must backup withhold
until you furnish your taxpayor identification number.
CERTIFICATION
For interest, dividends and broker transactions, you must sign the
certification or backup withholding will apply. If you are subject to backup
withholding and you are merely providing your correct taxpayer identification
number to a payor, you must cross out item 2 in Part III before signing the
form.
PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include
the following:
o An organization exempt from tax under section 501 (a) of the
Internal Revenue Code of 1986, as amended (the "Code"), or an
individual retirement account or a custodial account under section
403 (b) (7) of the Code if the account satisfies the requirements of
section 401(1) (2) of the Code.
o The United States or any of its agencies or instrumentalities.
o A State, the District of Columbia, a possession of the United
States, or any of their political subdivisions or instrumentalities.
o A foreign government or any of its political subdivisions, agencies
or instrumentalities.
o An international organization or any of its agencies or
instrumentalities.
Other payees that may be exempt from backup withholding include the following:
o A corporation.
o A financial institution.
o A dealer in securities or commodities required to register in the
United States, the District of Columbia, or a possession of the
United States.
o A real estate investment trust.
o A common trust fund operated by a bank under section 584(a) of the
Code.
o An entity registered at all times during the tax year under the
Investment Company Act of 1940.
o A foreign central bank of issue.
Payments of interest not generally subject to backup withholding include the
following
o Payments of interest on obligations issued by individuals. Note: You
may be subject to backup withholding if this interest is $600 or
more and is paid in the course of the payor's trade or business and
you have not provided your current taxpayer identification number to
the payor.
o Payments of tax-exempt interest (including exempt interest dividends
under section 852 of the Code).
o Payments described in section 6049(b) (5) of the Code to
non-resident aliens.
o Payments on tax-free covenant funds under section 1451 of the Code.
o Payments made by certain foreign organizations.
Exempt payees described above should file Form W-9 to avoid possible erroneous
backup withholding. FILE THIS FORM WITH THE PAYOR. FURNISH YOUR TAXPAYER
IDENTIFICATION NUMBER. ALSO SIGN AND DATE THE FORM.
Certain payments other than interest, dividends and patronage dividends that
are not subject to information reporting are also not subject to backup
withholding. For details, see sections 6041, 6041A, 6042, 6044, 6045, 6049,
6050A and 6050N of the Code and their regulations.
PRIVACY ACT NOTICE. -- Section 6109 of the Code requires recipients of
dividend, interest, or other payments to give taxpayer identification numbers
to payors who must report the payments to IRS. The IRS uses the numbers for
identification purposes. The Payor must be given the numbers whether or not
recipients are required to the tax returns. Payors must generally withhold 28%
(or other applicable percentage) of taxable interest, dividend and certain
other payments to a payee who does not furnish a taxpayer identification number
to a payor. Certain penalties may also apply.
PENALTIES
(1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER. -- If you
fail to furnish your taxpayer identification number to a payor, you are subject
to a penalty of $50 for each such failure unless your failure is due to
reasonable cause and not to willful neglect.
(2) CIVIL PENALTY FOR FALSE INFORMATION WITH RESPECT TO WITHHOLDING. -- If you
make a false statement with no reasonable basis that results in no backup
withholding, you are subject to a penalty of $500.
(3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION. -- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR OR THE IRS.